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    <title>2013 (8) TMI 256 - CESTAT NEW DELHI</title>
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    <description>The Tribunal granted full waiver of pre-deposit to the appellant, staying further proceedings pending appeal disposal. The appellant&#039;s arguments on the admissibility of cenvat credit, supported by a similar Bombay High Court case, were deemed meritorious. The challenge on the period of limitation was crucial, with the Tribunal emphasizing the strength of the appellant&#039;s prima facie case and the need for procedural adherence in tax matters.</description>
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      <description>The Tribunal granted full waiver of pre-deposit to the appellant, staying further proceedings pending appeal disposal. The appellant&#039;s arguments on the admissibility of cenvat credit, supported by a similar Bombay High Court case, were deemed meritorious. The challenge on the period of limitation was crucial, with the Tribunal emphasizing the strength of the appellant&#039;s prima facie case and the need for procedural adherence in tax matters.</description>
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